The opinion of the court was delivered by
This is an appeal by a landowner from a jury verdict in a condemnation case. The court-appointed appraisers awarded $18,750. The jury verdict was $17,500. The appeal to this court is based principally on the failure of the trial court to prevent impropеr final argument.
The subject property is six twenty-five foot lots, 125 feet deep, situated at approximately 131 Southwest Boulevard in Kansas City, Kansas. It is two and one-half or three blocks east of the intersection of 7th and Southwest Boulvard. For twenty years the property was rented to one Jasper Wigglesworth, proprietor of the Wigglesworth Truck Company. The rental was $175.00 per month, based on a handshake agrеement. There were no improvements. Wiggles-
The record discloses that appellee in its final argument to the jury made the following statements:
“Now, folks, common sense. You are homeowners or you are living with someone who is a homeowner. Does it make common sense that the taxes for this piece of рroperty are $261 if it was worth $50,000 or $60,000, I ask you?
“And again, Mr. Vaughan would tell you $2.25 per square foot of ground. Now, use your common sense, the knowledge you possess with mankind generally. Does that make sense? Two hundred sixty-one dollars in taxes. Forty-two thousand dollars this property is worth, and the аnnual taxes are $261? Huh!”
Appellant’s objection to this argument was overruled, as well as his request that the jury be admonished. Appellee had previously attempted to introduce into evidence the amount of the annual taxes through its first valuation witness as a necessary fact to be considered in developing the income approach to valuation of the property. Sustaining an objection by appellant, the court ruled:
“. . . I am going to bar him from stating the amount. This is nothing but a backhand method of proving valuation, which anybody knows in this city is not rehable.
“This is the same as showing what the appraised value was for tax purposes.
“I am going to bar you from showing the exact amоunt. He may say that he took the taxes into consideration.”
The court’s ruling is basically in accord with
Love v. Common School District,
“An appraisal of real estate made by a third party not availablе for cross-examination is not admissible in evidence to establish the value of that property even though the figures from such appraisal be recorded on a document filed in a public office. (Syl. ff 1.)
To the same effect is the following from 5 Nichols on Eminent Domain, 3d Ed., § 22.1:
“It is almоst everywhere the law that the value placed upon a parcel of land for the purposes of taxation by the assessors of the town in which it is situated is no evidence of its value for other than tax purposes. This rule of exclusion has been applied in the dеtermination of value in eminent domain proceedings. While ordinarily it is the condemnor who seeks to introduce the evidence of аssessed value, the rule of exclusion has been invoked where it was sought to introduce such evidence against a municipal condemnor, especially where the assessment was made by a state agency. The assessment is res inter alios acta,and is inadmissible upon general principles of the law of evidence. Such evidence has been rejected on the ground that the assessed value is based on a valuation for a different purpose, and that it represents an ex parte statement of the assessor which is not subject to cross-examination. Although the аssessment roll, considered as a public document, has been admitted in actions other than condemnation proceedings, as аn exception to the hearsay rule, even as evidence of value, the rule of exclusion has been justified as a rule of prаcticality. Although the assessor is required to appraise the value of the property, it is an open secret that the assessmеnt rarely approaches the true market value.”
Subsequently, Fletcher Speck, who was appellee’s first valuation witness, testified concerning the income approach to the valuation o£ the property. Trying to heed the court’s ruling and still get into evidenсe the net income which the property produced, he stated the gross yearly rental was $2,100 and the net yearly rental was $1,499. He further tеstified he allowed as expenses a vacancy loss of $210.00, a management fee of $105.00, and insurance costs of $25.00. Since he was sрecific as to all expenses except taxes, theoretically they could have been computed by the jurors at $261.00. On cross-examination, in order to increase the net income figure realized from the property, appellant got Speck to аdmit none of his expense figures except taxes actually existed insofar as the subject property was concerned. He аsked the witness outright the difference between the yearly rental of $2,100 and the taxes and the witness responded with the figure of $1,839, again disclosing thе amount of the taxes to anyone who could substract one figure from the other. Subsequently, over appellant’s objection, another valuation witness for Urban Renewal, Kenneth Martin, testified the taxes were $261.00.
We find the landowner’s participation in the action resulting in the revelation of the taxes constituted invited error. After the court has stated the guidelines for admission of evidence, a party who intrоduces evidence contrary to the guidelines cannot claim error in its admission. (5 Am. Jur. 2d, Appeal and Error, § 717, p. 162.) We recognize, however, that the evidence as to the taxes was offered for a limited purpose — its relation to the income approach to valuation. As stated in
Love,
assessed valuation of property for tax purposes is not admissible to establish the value of the propеrty. A reasonable computation of the assessed value of property from the amount of the taxes is within the ability of most taxpаyers in this state. It follows that the reason for the rule denying admission of evidence as to assessed value should be extended to include taxes. So extended, the comparison of the taxes to the valuation of the
We remand the case to the trial court for a new trial. Other points raised by appellant to support his request for a new trial need not be considered.
Reversed and remanded for a new trial.